| Schedule of Condensed Balance Sheets |
Condensed balance sheets | | | As of June 30, | | | | | 2026 | | | 2025 | | | | | USD | | | USD | | | ASSETS | | | | | | | | Non-current assets: | | | | | | | | Investment in subsidiaries | | | 2,772,245 | | | | 280,836 | | | TOTAL ASSETS | | | 2,772,245 | | | | 280,836 | | | | | | | | | | | | | LIABILITIES AND SHAREHOLDERS’ EQUITY | | | | | | | | | | | | | | | | | | | | Shareholders’ equity: | | | | | | | | | | Ordinary shares (par value of US$0.002 per share; 25,000,000 ordinary shares authorized, nil and 4,348,675 ordinary shares issued and outstanding as of June 30, 2026 and 2025, respectively) * | | | - | | | | 8,697 | | | Class A ordinary shares (par value of US$0.002 per share; 20,000,000 Class A ordinary shares authorized, 1,251,901 and nil Class A ordinary shares issued and outstanding as of June 30, 2026 and 2025, respectively) * | | | 2,503 | | | | - | | | Class B ordinary shares (par value of US$0.002 per share; 5,000,000 Class B ordinary shares authorized, 3,500,000 and nil Class B ordinary shares issued and outstanding as of June 30, 2026 and 2025, respectively) * | | | 7,000 | | | | - | | | Additional paid-in capital | | | 43,107,067 | | | | 37,343,147 | | | Accumulated deficit | | | (40,982,703 | ) | | | (37,428,238 | ) | | Accumulated other comprehensive income | | | 638,378 | | | | 357,230 | | | Total BIG TREE CLOUD HOLDINGS LIMITED’s shareholders’ equity | | | 2,772,245 | | | | 280,836 | | | | | | | | | | | | | TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | | | 2,772,245 | | | | 280,836 | | | * | The shares and per share information are presented on a retroactive basis to reflect the Share Consolidation and the redesignation of ordinary shares into Class A ordinary shares and Class B ordinary shares (Note 15). |
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| Schedule of Condensed Statement of Operations |
Condensed statement of operations | | | For the Years Ended June 30, | | | | | 2026 | | | 2025 | | | 2024 | | | | | USD | | | USD | | | USD | | | Operating (loss)/income | | | | | | | | | | | Share of (loss)/income from subsidiaries | | | (3,554,465 | ) | | | (32,530,121 | ) | | | 640,485 | | | Total operating (loss)/income | | | (3,554,465 | ) | | | (32,530,121 | ) | | | 640,485 | | | | | | | | | | | | | | | | | (Loss)/income before income tax provision | | | (3,554,465 | ) | | | (32,530,121 | ) | | | 640,485 | | | Income tax expense | | | - | | | | - | | | | - | | | Net (loss)/income | | | (3,554,465 | ) | | | (32,530,121 | ) | | | 640,485 | |
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| Schedule of Condensed Statement of Cash Flows |
Condensed statement of cash flows | | | For the Years Ended June 30, | | | | | 2026 | | | 2025 | | | 2024 | | | | | USD | | | USD | | | USD | | | Cash flows from operating activities: | | | | | | | | | | | Net (loss)/income | | | (3,554,465 | ) | | | (32,530,121 | ) | | | 640,485 | | | Adjustments to reconcile net (loss)/income to net cash provided by operating activities: | | | | | | | | | | | | | | Equity in loss/(gain) of subsidiaries | | | 3,554,465 | | | | 32,530,121 | | | | (640,485 | ) | | Net cash provided by operating activities | | | - | | | | - | | | | - | | | Net cash provided by investing activities | | | - | | | | - | | | | - | | | Net cash provided by financing activities | | | - | | | | - | | | | - | | | Net changes in cash | | | - | | | | - | | | | - | | | Cash at beginning of year | | | - | | | | - | | | | - | | | Cash at end of year | | | - | | | | - | | | | - | |
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